Rio Rancho, NM Short-Term Rentals: Taxes & Fees (2026)

Rio Rancho imposes a 5% occupancy (Lodgers') tax on the gross taxable rent of all short-term rental stays under the city's Lodgers' Tax Ordinance, Chapter 37 (Section 37.02). Lodgers' Tax is not automatically collected by online hosting platforms for Rio Rancho, so operators must collect and remit it themselves through the city's Lodgers' Tax Payment Portal (str.rrnm.gov) by the 25th of the following month (for example, July tax is due August 25). The Lodgers' Tax is authorized statewide by New Mexico's Lodgers' Tax Act. Operators are also responsible for New Mexico Gross Receipts Tax and income tax on rental earnings, which are administered by the state, not the city. Chapter 123 permit and related fees are: $100 non-refundable application fee; $300 annual permit fee (paid before issuance); $35 business registration fee; $50 per reinspection; $50 late renewal fee; and a $1.75 credit card processing fee per transaction. Operators must obtain a New Mexico business tax ID under NAICS code 531190. The combination of a local Lodgers' Tax plus state Gross Receipts Tax is the standard New Mexico framework for lodging.